IFRS 16 paragraphs 51-60 require lessees to disclose ROU asset movements, lease liability maturity analyses, cash flow classifications, and key...
Under IFRS 16 and AASB 16, operating lease rental disappears from the income statement. In its place: ROU asset depreciation above EBITDA and...
AASB 16 and NZ IFRS 16 compliance requires more than a lease register. This 10-point self-assessment helps finance teams in Australia and New Zealand...
Under IFRS 16 and AASB 16, CPI rent increases require a lease liability remeasurement, but only when new payments take effect. A plain-English guide...
Australian and New Zealand auditors examining IFRS 16 and AASB 16 compliance consistently focus on six areas: lease completeness, modification...
IFRS 16 month-end close takes days because of manual modifications, no GL integration, and spreadsheet chaos. Here is what slows it down and how to...
IFRS 16 and AASB 16 require lessees to recognise almost all leases on the balance sheet. This complete guide explains the standard, key concepts, and...
A right-of-use asset is the lessee's balance sheet recognition of the right to use a leased asset under IFRS 16. Learn how it's calculated,...
Preparing for an IFRS 16 audit? This complete checklist covers what auditors look for, the most common deficiencies, and how to build an audit-ready...
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